During the 1990's studies of management accounting practices in Europe
and in Latin America have given us data on 23 countries. In this paper
we use this data to identify five distinct aspects of national
management accounting culture being:
1. The influence of regulations on official recommendations;
2. The source of management accountants;
3. Influence from one country to another;
4. Variations in use of specific techniques;
5. Variations in the objectives of the management accounting system.
We then identify seven significant implications of the manager
operating in the multinational environment.